Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 4. Cancellations

Article 1. Generally

Section 4990

4990. Certification; cancellation. On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property the county assessor or the person having custody of the roll shall certify the facts to the board of supervisors. The board of supervisors shall then order the auditor to cancel the other charges and assessments by an entry on the margin of the roll and, if carried there, the delinquent and current roll.

History.—Stats. 1941, p. 410, operative February 1, 1941, added words "by the same taxing agency" to first sentence. Stats. 1943, p. 1941, in effect August 4, 1943, substituted "delinquent and current roll" for "delinquent list." Stats. 1970, p. 359, in effect November 23, 1970, added "the county assessor or" to the first sentence.